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Company registration number:10528439
TIAN XIANG LTD TRADING AS KING HONG
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 15 October 2023
TIAN XIANG LTD TRADING AS KING HONG
BALANCE SHEET
AS AT 15 October 2023
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets30795
0795
CURRENT ASSETS
Stocks2001,000
Debtors44,1902,067
Cash at bank and in hand13,62645,950
18,01649,017
CREDITORS
Amounts falling due within one year 5 (9,616) (25,002)
NET CURRENT ASSETS 8,400 24,015
TOTAL ASSETS LESS
CURRENT LIABILITIES 8,400 24,810
PROVISIONS FOR LIABILITIES(0)(205)
NET ASSETS 8,400 24,605
CAPITAL AND RESERVES
Called-up equity share capital 6 100 100
Profit and loss account 8,300 24,505
SHAREHOLDERS FUNDS 8,400 24,605
For the period ending 15 October 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 24 January 2024 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Ms Qiu Yun Ke
24 January 2024
The annexed notes form part of these financial statements.

TIAN XIANG LTD TRADING AS KING HONG
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 15 OCTOBER 2023
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 1 March 2022100025,0240025,124
Changes in equity
Dividend00(20,000)00(20,000)
Total Comprehensive Income0019,4810019,481
Balance at 28 February 2023100024,5050024,605
Changes in equity
Dividend00(26,000)00(26,000)
Total comprehensive income009,795009,795
Balance at 15 October 202310008,300008,400

TIAN XIANG LTD TRADING AS KING HONG
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 15 OCTOBER 2023
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 10528439. The company is a private company limited by shares. Its registered office is 52 Occupation Road Corby, Northampton, United
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
Stocks and Work In Progress
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Deferred Taxation
Deferred tax is provided on the liability method to take account of the timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Pension Scheme
The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 3.
3.Tangible fixed assets
F and F Total
Cost
At start of period 1,100 1,100
Disposals (1,100) (1,100)
At end of period 0 0
Depreciation
At start of period 305 305
On disposals (305) (305)
At end of period 0 0
Net Book Value
At start of period 795 795
At end of period 0 0
4.Debtors
20242023
££
Due within one year
Prepayments and accrued income4,1902,067
4,1902,067
5.Creditors due within one year
20242023
££
Trade creditors0757
Corporation Tax2,3944,609
Other taxes and social security costs2,9615,689
Accruals and deferred income3,6153,426
Loan from directors64610,520
9,616 25,002
6. Share capital Alloted, Issued and fully paid
2024 2023
£ £
Ordinary shares of £1 each100100
Total issued share capital100100
7.Related Party Transactions
During the year, the company paid dividend totalling £26,000 to the director. The company also paid rental of £10,766 to the director's husband